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systems with those of other state institutions to improve tax information management and real-time asset and transaction By Q4-2025: access. Redesign the information system to reduce delays in audits Step 5: Integrating and consolidating internal data­ and tax inspections. bases; developing a new system based on the Amend insolvency legislation to gain better control over 360-degree profiling concept of taxpayers; ensuring companies declaring insolvency and reduce the VAT gap. interoperability with the information systems of state institutions. Implement an automatic payment mechanism to increase voluntary compliance and introduce flexible mechanisms for the By Q4-2026: sale of movable goods through retail centres. Step 6: Implementation of a modern collection Establish a specialised department to conduct risk analyses using mechanism that provides taxpayers with the option models, operationalize anti-fraud modules, quantify the VAT gap, to choose recurring payment of declared tax liabilities. and strengthen ANAF's anti-evasion capacity. By Q4-2025: Step 7: Establishment and operationalisation of a specialised structure comprised of experts in IT, econometrics, and financial analysis to quantification risks and tax gaps. 19/21 EN 20/21 EN Main objectives Description and timing of key steps (1) Monitoring indicator(s) Restructuring the Public Spend­ Create a database on average costs of purchases and establish By Q4-2025: Step 1: Report by the authorities ing System / Spending reviews a control mechanism to monitor and address unjustified expenditure increases. This database also serves to centralise Step 1: Create a database and establish a control Step 2: Publication of two spend­ [Adding to RRP milestones C8. procurement of specific goods and services, reducing costs and mechanism for increases exceeding 20 % compared to ing reviews per year on specific R3.M202, C8.I5,0.M234, C13. introducing spending norms for public institutions. the average costs of public institutions. sectors or activities. Reviews in­ R5,0.M392, and C14.R1,0. clude mandatory savings targets. T403] Conduct public expenditure reviews annually, setting mandatory Every year covered by the plan (2025-2031): savings targets and identifying measures to achieve them, in line Step 2: Conduct yearly thematic expenditure reviews Step 3: Report by the authorities, with the spending reviews strategy timeline. demonstrating the increase the and apply conclusions and recommendations in the share of procurement procedures Enhance the efficiency of public spending on standardised goods budget planning process, in line with the established awarded by ONAC. and services within the central public administration. In the annual schedule. healthcare system, implement centralised procurement of medical Gradually, from Q4-2024 to Q2-2030: Step 4: Report by the authorities devices and consumables for the emergency system. Step 5: Entry into force of the Step 3: Expand the categories of goods and services normative act by Q4-2025. Update and modernise the IT system used to develop and manage that will be procured centrally, focusing on priority the national budget to achieve better management of budgetary sectors with high expenditure levels. Increase the share data, increased budgetary transparency, improved monitoring and of procurement procedures awarded by ONAC, relative reporting. Additionally, increase the number of specialised staff to all procurement procedures awarded by all con­ involved in spending reviews. Review the legal framework to tracting authorities in Romania, by an average of strengthen responsibilities of the Ministry of Finance and central 0,25 % per year over the next seven years. and local public authorities to monitor the implementation of spending reviews. By Q4-2025: Step 4: Operationalise the specialised structure within the Ministry of Finance to monitor public expenditure systems using performance indicators and participate in specialised training courses organised with the support of the World Bank. By Q4-2025: Step 5: Establish a legal framework for implementing ELI: http://data.europa.eu/eli/C/2025/647/oj performance indicators at the level of central and local public authorities. OJ C, 10.2.2025 ELI: http://data.europa.eu/eli/C/2025/647/oj OJ C, 10.2.2025 Main objectives Description and timing of key steps (1) Monitoring indicator(s) Business Financing Reform (new Strengthen the administrative capacity of the Ministry of By Q2-2026: Entry into force of the law measure) Investments and European Projects to allocate funds to support operationalising the fund, along SMEs in the form of private equity, to foster long-term economic Reform of the Institutional Framework for Allocating with specific legislation on development, attract investors, and create jobs. Funds to Support the Business Environment - Private grants, tax credits, and invest­ Equity Investment Fund for SME Support. ment credits for the manufactur­ ing industry. Reform of the Expenditure Sys­ Conducting diagnostic analyses of economic operators aimed at: By Q3-2025: Step 1: Report by the authorities. tem for state-owned enterprises (new measure) — Reducing losses and overdue payments. Step 1: Conducting a diagnostic analysis of the Step 2: Entry into force of the operational expenditure system, the revenue system, regulatory framework. — Updating fees charged for services performed and reducing and the mechanisms for updating fees, as well as the operational expenses, leading to a decrease in subsidies/trans­ subsidy system for economic operators. The reform should result in low­ fers from the state budget, an increase in net profits, and an er transfers from central and increase in state budget revenues. By Q4-2025: local governments to SoEs amounting to 0,25 % of GDP — Identify non-productive/non-functional assets, proposing mea­ Step 2: Establishing the regulatory framework to for the entire period of the plan sures for their use and/or disposal. enhance the operational expenditure system, improve (relative to the level in 2023). the management of public assets, introduce expendi­ — Introducing expenditure rules, especially for categories of ture rules, and reduce dependence on the general expenses not directly related to the production process or government budget by Q4 2025. service delivery. The reform should fully respect the principle of independence of state-owned enterprises and with the requirement for them to pursue profitability. Taken together, these measures should result in lower transfers / subsidies from central and local governments to SOEs amounting to 0,25 % of GDP for the entire period of the plan. (1) The timing of RRP measures is indicative and corresponds to commitments in the relevant Council Implementing Decision. 21/21 EN